Arbitral Digest

Matter

[D] [L] and [S] [C] épouse [L] v Regional Director of Public Finances for Île-de-France and the Department of Paris (Paris Court of Appeal RG 18/09862)

  1. 19 February 2018France

    19 February 2018France

    Judgment of the Tribunal de grande instance de Paris in RG 16/07917 dated 19 February 2018

    Tribunal de grande instance de Paris

    Decision summary
    The Tribunal de grande instance de Paris rejected [D] [L] and [S] [C] épouse [L]'s claims seeking discharge of additional wealth-tax assessments for 2005 and 2006.

    Supporting details

    3 participants
    [D] [L]
    [S] [C] épouse [L]
    Regional Director of Public Finances for Île-de-France and the Department of Paris
    Tribunal de grande instance de Paris

    1 year, 6 months and 28 days later · 574 days

  2. 16 September 2019France

    16 September 2019France

    Decision of the Paris Court of Appeal in RG 18/09862 dated 16 September 2019

    Paris Court of Appeal

    Case no.
    RG 18/09862
    Decision summary
    The Paris Court of Appeal confirmed the first-instance judgment except as to the 2006 wealth-tax ceiling, to which the appellants were entitled, rejected their other claims, and ordered them to pay the costs.

    Supporting details

    3 authorities · 10 participants
    [D] [L]
    Representative
    Maryse TIRARD-NAUDIN (For: [D] [L] · [S] [C] épouse [L])
    Representative
    Ouri BELMIN (For: [D] [L] · [S] [C] épouse [L])
    [S] [C] épouse [L]
    Representative
    Maryse TIRARD-NAUDIN (For: [D] [L] · [S] [C] épouse [L])
    Representative
    Ouri BELMIN (For: [D] [L] · [S] [C] épouse [L])
    Regional Director of Public Finances for Île-de-France and the Department of Paris
    Representative
    Guillaume MIGAUD (For: Regional Director of Public Finances for Île-de-France and the Department of Paris)
    Paris Court of Appeal
    Other
    Institutional administrator
    Cyrielle BURBAN

    Authorities cited

    3
    • French Tax Procedures Code
      statute
    • French General Tax Code
      statute
    • French Code of Civil Procedure
      statute
  3. Date not availableArbitration

    Date not availableArbitration

    Partial Arbitral Award dated 2 July 2009

    Decision summary
    The partial award addressed the Baudinter group structure; as described by the Court of Appeal, it did not identify Baudinter as animating the group and confirmed animation by Leader Price Holding and Franprix Holding.

Matter record

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[D] [L] and [S] [C] épouse [L] v Regional Director of Public Finances for Île-de-France and the Department of Paris (Paris Court of Appeal RG 18/09862) · Matter